搶救味蕾大作戰：營收系統之應用

Abstract

本個案為研究現今早午餐商家，越來越多的早午餐店營業，該如何在這競爭的環境中生存，以及所需要的特色還要兼具餐點美味，更重要的是成本的考量，所以將針對商家如何紀錄交易事項、管理商家營運，並進而探討有無落實內部控制之執行，並想解決與了解產品定價方式、行銷策略、帳務管理。

研究方法主要以基本會計知識與行銷管理作為出發點，並結合會計資訊深入探討相關議題，協助店家降低成本與提升營收，再藉由行銷手法來推廣增加客人來店率，以達成更有效率的經營管理。

科技發達帶來更便利之記帳方式，惟看商家如何選擇對自身最有效用的系統作為運用，讓系統不會成本大於效益，而且更容易分析出財務報表或是其他有用的分析數據提供給商家使用，讓會計與資訊更能夠相互搭配成為商家營運的參考依據。

This case is to study the current brunch business how to survive in this competitive environment. The characteristics of the operation are delicious meals and the cost consideration. It will be important for businesses how to record transactions, business operations management, internal control implementation, the product pricing, marketing strategy, and accounting management. The research method is based on the basic accounting knowledge and marketing management as the starting point. Combine with the accounting information to explore the relevant issues in depth. Help the store to reduce costs and improve revenue. Promote by marketing management to increase the customers and achieve efforts more efficient. Information technology development bring more convenient of accounting analysis. Choose the most efficient systems to make the operating cost less than the benefit. Analyze the financial statements easier and provide the useful information to the business management.